论上市公司财务竞争力分析.docVIP

论上市公司财务竞争力分析 -----京山轻机财务分析 摘 要 随着企业间竞争的兴起，企业的发展步入了价值导向的发展阶段，企业财务的作用也越来越大。如何提高产品质量、提高生产效率、降低成本、增强企业的竞争力，以便在日趋激烈的竞争中求生存、促发展，是企业所面临的首要问题，对企业的经营管理水平提出了更高的要求。对于企业财务来说，如何筹措资金、使用资金并回收资金、补偿资金，保证生产经营各环节所需要的资金得到满足，以满足其在时间上的继起性和空间上的并存性的要求，维持生产经营安全地运行，是这一阶段对企业财务的要求。这样企业财务关系开始复杂化，企业的财务竞争力也由此应运而生。 财务竞争力可以定义为：是一种以知识、创新为基本内核的，公司专有的、优异的、扎根于企业财务能力体系中的有利于实现企业可持续竞争优势的整合性能力，是企业各项财务能力高效整合后作用于企业财务可控资源的一种竞争力。财务竞争力的提出，使企业的财务理念提升到了一个更高的境界。企业一旦树立起财务竞争力的观念，便会促使企业走出产品、商品生产经营的天地，积极盘活企业的存量资产、调整产业结构和资本结构，进入资本经营的新领域，以求提高企业的竞争力。 On the listed companies financial competitiveness Abstract With the rise of competition among enterprises, the development of enterprises has entered a value-oriented stage of development, the role of corporate finance is also growing. How to improve product quality, increase productivity, reduce costs, enhance the competitiveness of enterprises, in order to survive in the increasingly fierce competition, and promote development, the primary problem faced by enterprises, the enterprise management level higher requirements. For corporate finance, how to raise funds, the use of funds and recovery of funds, compensation funds, ensure the production and operation of the various aspects of the funds required to be met in order to meet the time requirements of the following cases of sexual and spatial coexistence of maintain the safe operation of production and operation, this phase of corporate finance. Such corporate financial relations began to complicate the financial competitiveness of the enterprises which came into being.Financial competitiveness can be defined as: the integration capacity is a basic core of knowledge, innovation, corporate finance proprietary, excellent, rooted in the system of corporate finance capabilities that are conducive to achieving sustainable competitive advantage is all their financial capacity and efficient integrated role in corporate finance as a controllable resource competitiveness. Proposed financial competitiveness,